a. $72,000 in raw materials were purchased on account b. $70,000 in raw materials were used in production. Of this amount, $56,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $121,500 were paid in cash. Of this amount, $103,700 was for direct labor and the remainder was for indirect labor. d. Depreciation of $192,000 was incurred on factory equipment. Required: Record the above transactions in journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet $72,000 in raw materials were purchased on account. Note: Enter debits before credits Transaction General Journal Debit Credit